Australian Capital Territory Numbered Acts

DUTIES ACT 1999 (NO. 7 OF 1999) - SECT 15

(1)     A transferee who is liable to pay duty in respect of a dutiable transaction shall, within 90 days after the liability arises, lodge with the Commissioner—

        (a)     the written instrument that effects the dutiable transaction or, if there is more than 1 such written instrument, each of them; or

        (b)     the written statement made in accordance with section 14.

(2)     This section does not apply to—

        (a)     the transfer of a marketable security on which duty is paid in accordance with Division 1 or 3 of Part IV; or

        (b)     an SCH-regulated transfer, or a transfer to which Division 3 of Part IV applies, that is exempt from duty.